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Does a revenue-neutral shift from indirect to direct taxes reduce inequality? Evidence from high-income OECD countries

Hüseyin Şen & Ayşe Kaya

Empirical Economics2026https://doi.org/10.1007/s00181-025-02867-1article
AJG 2ABDC A
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0.50

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https://doi.org/https://doi.org/10.1007/s00181-025-02867-1

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@article{hüseyin2026,
  title        = {{Does a revenue-neutral shift from indirect to direct taxes reduce inequality? Evidence from high-income OECD countries}},
  author       = {Hüseyin Şen & Ayşe Kaya},
  journal      = {Empirical Economics},
  year         = {2026},
  doi          = {https://doi.org/https://doi.org/10.1007/s00181-025-02867-1},
}

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Does a revenue-neutral shift from indirect to direct taxes reduce inequality? Evidence from high-income OECD countries

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Evidence weight

0.50

Balanced mode · F 0.40 / M 0.15 / V 0.05 / R 0.40

F · citation impact0.50 × 0.4 = 0.20
M · momentum0.50 × 0.15 = 0.07
V · venue signal0.50 × 0.05 = 0.03
R · text relevance †0.50 × 0.4 = 0.20

† Text relevance is estimated at 0.50 on the detail page — for your query’s actual relevance score, open this paper from a search result.